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ESTATE OF MORGAN v. COMMISSIONER

Docket No. 88298.

37 T.C. 981 (1962)

ESTATE OF ANNETTE S. MORGAN, DECEASED, WILLIAM H. MORGAN, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 21, 1962.

Attorney(s) appearing for the Case

Howard M. Kohn, Esq., and C. W. Landefeld, Esq., for the petitioner.

Buckley D. Sowards, Esq., for the respondent.

FAY, Judge:

The Commissioner determined deficiences in income tax of the decedent for the years 1957 and 1958 in the amounts of $13,238.26 and $26,686.82, respectively. The only issue for decision is whether certain income of trusts created by the decedent is taxable to her.

FINDINGS OF FACT.

Most of the facts are stipulated and are found as stipulated.

The decedent resided during the taxable...

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